<![CDATA[Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh variabel keputusan investasi, keputusan pendanaan, dan sustainability report terhadap nilai perusahaanMetode Penelitian: Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023 dengan sampel sebanyak 31 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling dengan metode pengumpulan data skunder melalui annual report dan sustainability report dari www.idx.co.id dan web tiap perusahaan. Teknik analisis data dalam penelitian ini menggunakan PLS SEM.Originalitas/Novelty: Penelitian sebelumnya belum secara komprehensif menguji kombinasi variabel keputusan investasi, keputusan pendanaan, dan sustainability report dalam mempengaruhi nilai perusahaan.Hasil Penelitian: Keputusan investasi dan sustainability report memiliki pengaruh yang terhadap nilai perusahaan, sedangkan keputusan pendanaan tidak pengaruh terhadap nilai perusahaan.Implikasi: Hasil penelitian ini dapat menjadi panduan bagi pelaku bisnis untuk lebih strategis dalam mengambil keputusan dan mempertimbangkan aspek keberlanjutan. Research Objectives: This research seeks to investigate the extent to which investment decision-making, capital structure choices, and the disclosure of sustainability reports contribute to shaping the overall value of a company.Research Method: This research adopts a quantitative methodological approach. The population under investigation comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, with a final sample consisting of 31 firms. The sampling was conducted using a purposive sampling technique, while the data were collected through secondary sources, specifically from annual reports and sustainability reports obtained via the official IDX website (www.idx.co.id) and the respective corporate websites. The data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM).Originality/Novelty: Previous studies have not thoroughly examined the combined influence of investment decisions, financing decisions, and sustainability reporting on firm value in an integrated and comprehensive manner.Research Results: Investment decisions and sustainability reporting exert a significant influence on firm value, whereas financing decisions do not demonstrate a statistically meaningful impact on the company's valuation.Implications: The findings of this study may serve as a strategic reference for business practitioners in making more informed decisions, with greater emphasis on integrating sustainability considerations into corporate decision-making processes.]]>
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